Match List-I with List-II. List-ISystem List-IIApplications (A) AIS (…

Match List-I with List-II.

List-I System	List-II Applications
(A) AIS	(I) Communicate the accounting information sub category of Accounting system
(B) DBMS	(II) Grouping of accounts in logical structure
(C) CAS	(III) Loan Repayment Scheduling, and Payroll Accounting
(D) Spreadsheet	(IV) Storing, capturing, processing and retrieval of data

Choose the correct answer from the options given below :

Answer & explanation

Correct answer: option 3

The correct answer is Option (3) → (A)-(I), (B)-(IV), (C)-(II), (D)-(III)

(A) AIS — this matches (I) Communicate the accounting information sub category of Accounting system. The Accounting Information System and its sub-systems supply accounting information to users.

(B) DBMS — this matches (IV) Storing, capturing, processing and retrieval of data. A database management system organises, processes and queries large volumes of data.

(C) CAS — this matches (II) Grouping of accounts in logical structure. In a computerised accounting system, account codes group the accounts level by level.

(D) Spreadsheet — this matches (III) Loan Repayment Scheduling, and Payroll Accounting. These are the business applications worked on a spreadsheet in the book.

Note: This question is from the pre-rationalised NCERT book for item (B). The topic is not there in the latest NCERT book (2026-27), but it is still in the CUET 2026 syllabus, so do not skip it.

NCERT (2026-27 edition):
Accounting Information System (AIS) – “… Accounting Information System (AIS) and its various sub-systems may be implemented through Computerised Accounting System.”

NCERT (Pre-rationalised edition):
Introduction – “… A simple solution to this situation is available in the form of a Database Management System (DBMS) (e.g. ‘Access’, ‘Oracle’, ‘SQL Server’, etc.) that provides a variety of software tools for organising, processing and querying data in a flexible manner.”

NCERT (2026-27 edition):
Method of Codification – “The coding scheme of Account-heads should be such that it leads to grouping of accounts at various levels so as to generate Position Statement (Balance Sheet) and Statement of Profit and Loss (Profit-Loss Account).”

NCERT (2026-27 edition):
Summary – “… • MS-Excel is an easy and useful tool for various calculations carried out on spreadsheets. In this chapter, three examples have been taken to illustrate the ease and utility of spreadsheets. These examples are Payroll Calculation, Fixed Asset Accounting, and Loan Repayment Schedule.”